Genius Ortho Industries Vs Union of India And 2 Others (Allahabad High Court)
GST registration cannot be cancelled mechanically without taking into consideration the points in reply, statements and evidence recorded during verification: Allahabad HC
The Hon’ble Allahabad High Court in the case of Genius Ortho Industries v. Union of India [Writ Tax No. – 542 of 2023 dated April 24, 2025] held that GST registration cannot be cancelled mechanically without taking into consideration the points in reply and the statements and evidence recorded during verification. Thereby, the order for GST registration cancellation was set aside.
Facts:
M/s. Genius Ortho Industries (“the Petitioner”) has filed a writ petition against the order dated February 27, 2023 (“the Impugned Order”), passed by the Joint Commissioner (Appeals) (“the Appellate Authority”). The matter was remanded back before the said bench of the Hon’ble High Court, after the writ petition filed was dismissed, and the appeal against the dismissal order was allowed by the Hon’ble High Court Division Bench with direction that said matter be decided on merits.
It is stated that the Petitioner’s business premises was surveyed based on which, a show cause notices (“SCN”) were issued for cancellation of Petitioner GST registration on the ground that discrepancy was noticed in physical verification and thereafter, though reply filed, was not considered satisfactory, the GST registration of the Petitioner was cancelled vide Order-in-Original dated December 19, 2022 (“the Impugned Order”) on the ground that no reply was submitted for non-availability of any input, finished goods or worker in the registered premises. Against the said Impugned Order passed, an appeal was filed, which was also dismissed vide order dated February 27, 2023 (“the Impugned Appellate Order”) by the Appellate Authority (Collectively referred as “the Impugned Orders”).
